关键词: 数字经济, 生产核算, 国民账户体系, 新生型数字经济

Abstract: China has not yet established a digital economy production accounting system, which leads to the lack of official statistical data on the added value of the digital economy and is not conducive to reflecting the development of the digital economy and formulating related policies. Based on the perspective of SNA, this paper explores the relevant issues of digital economy production accounting in China, and the results show that: Firstly, the development of the digital economy is inseparable from digital technology and its application. In different stages, the connotation is different. The corresponding production accounting scope is not only a continuation of the existing SNA but also makes progress and breakthroughs. Secondly, from the accounting purpose, subject, object and method, the digital economy production accounting should not only coordinate and follow the traditional SNA production accounting, but also should show their own characteristics. Finaly, China should promote the practice of production accounting of the digital economy in stages. The innovative digital economy can be implemented based on the statistical work of “new industries, new forms and new models”. The integrated digital economy needs to draw lessons from R&D accounting to develop special accounting and survey systems. This paper can provide some reference for the statistical office of our country to carry out the work of digital economy production accounting and understand the digital economy.

Key words: Digital Economy, Production Accounting, SNA, Innovative Digital Economy